The importation of certain classes of commercial goods may be restricted or prohibited to protect the economy and security of Luxembourg. Some goods are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In summation to Customs requirements, many restricted and prohibited imports are dependent on laws and regulations administered by other Luxembourg government agencies for which the Luxembourg Customs Department is the enforcer.
Import Prohibitions
The following goods may be prohibited for entry into Luxembourg. Counterfeit coins and bank notes, goods bearing false origin statements in any form, counterfeit or pirated goods, live animals and products of animal origin, waste products, ivory or ivory products, river and sea fish, eggs, poultry, radioactive products, weapons, explosives, radar-and detection equipment for cars, bird-protection, goods infringing on a trademark and copyright, gold bars, jewelry, precious stones and metals.
Required Documents
Customs declaration (signed by the importer), Inventory (5 copies) numbered and without any blanks, Commercial invoice (must be produced in triplicate), Pro-forma invoice (should include a complete description and the value of the goods shipped), Bills of lading (should bare the name of the party to be notified), Packing list, Certificate of origin, Insurance certificate (follow the instruction of the importer and the insurance company).
Taxation
Goods imported into Luxembourg are normally subject to a Value Added Tax. There is a value added tax of 15 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 3-12 percent. The tax is applied on CIF + duty.
Labeling Regulations
The importation of goods bearing a mark or inscription falsely tending to suggest that they are of Luxembourg origin is prohibited. Any such goods that do suggest that they are of Luxembourg origin should be altered by a permanent disclaimer stating their origin or should be repackaged or renamed. Containers bearing the name of an importer or distributor must bear a clear indication of their real origin.
Nearly all commodities must show the net weight, volume and size or manner of pieces contained in the package. These must appear on the package, the container or the price label and must be in metric units. Foodstuffs must show the net weight in metric units on the outside of the wrapper or container, and some must show the importer's name and address or registration number, together with any other markings required by specific legislation. | 
